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Oakmont Company has an opportunity to manufacture and sell a new product for a f

ID: 2440948 • Letter: O

Question

Oakmont Company has an opportunity to manufacture and sell a new product for a four-year period. The company's discount rate is 18%. After careful study. Oakmont estimated the following costs and revenues for the new product: Cost of equipment needed Working capital needed Overhaul of the equipment in two years Salvage value of the equipment in four years 3 220,000 $ 70,000 S 6,000 $ 17.000 Annual revenues and costs: Sales revenues Variable expenses Fixed out-of-pocket operating costs $ 350,000 $ 170,000 S 80,000 When the project concludes in four years the working capital will be released for investment elsewhere within the company Click here to view Exhibit 118-1 and Exhibit 118-2, to determine the appropriate discount factor(s) using tables Required Calculate the net present value of this investment opportunity (Use the appropriate table to determine the discount factor(s).) Net present value References eBook & Resources

Explanation / Answer

Net Present Value is $ 19,571

Working:

Calculation of Net Present Value is as follows: Year 0 1 2 3 4 Net Present Value Cost of Equipment $       -2,20,000 Working Capital needed $           -70,000 Overhaul of Equipment $     -6,000 Salvage value of equipment $     17,000 Release of woring capital $     70,000 Operating cash flow $         1,00,000 $ 1,00,000 $ 1,00,000 $ 1,00,000 Total cash flows $       -2,90,000 $         1,00,000 $     94,000 $ 1,00,000 $ 1,87,000 Discount factor @ 18%                 1.0000                 0.8475         0.7182         0.6086         0.5158 Present Value $       -2,90,000 $             84,746 $     67,509 $     60,863 $     96,453 $ 19,571 Working: Sales $         3,50,000 Variable expense $       -1,70,000 Fixed out-of-pocket operating cost $           -80,000 Operating cash flows $         1,00,000